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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act imposes a tax on Australian wool at the point it enters the commercial wool-selling system. Here's what you need to know:
From the start (up to 30 June 1953), the fixed rates were:
From 1 July 1953 onwards, the rates became flexible — set by government regulation — but within guardrails:
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Direct links to the current provisions in Wool Tax Act (No. 1) 1952.
Zoe has indexed the source text for search and analysis. Use the official register for the original document and download formats.
View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
The Governor-General (i.e., the federal executive government) sets the rate by regulation, but must first consider recommendations from "the Board" — an industry body whose members include nominees of a wool industry organisation. This gives the wool industry a formal voice in setting its own tax rate.
This Act was part of a broader framework for funding the Australian wool industry — particularly the Australian Wool Board, which used these levies to fund activities like wool promotion and research. It is one of several companion Acts (hence "No. 1") that together imposed the tax across different points in the wool supply chain. The detailed assessment and collection rules are contained in a separate companion law, the Wool Tax Assessment Act 1936–1952, which this Act must be read alongside.